Report NEP-ACC-2015-08-13

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Alexander Harin issued this report. It is usually issued weekly.

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Other reports in NEP-ACC

The following items were announced in this report:

• Yoshio Kamijo & Takehito Masuda & Hiroshi Uemura, 2015. "Who is audited? Experimental study on rule-based tax auditing schemes," Working Papers SDES-2015-21, Kochi University of Technology, School of Economics and Management, revised Jul 2015.
• Iwasaki, Ichiro, 2015. "Global Financial Crisis, Ownership Change, and Corporate Governance Evolution: Firm-Level Evidence from Russia," RRC Working Paper Series 52, Russian Research Center, Institute of Economic Research, Hitotsubashi University.
• Cascino, Stefano & Gassen, Joachim, 2015. "What drives the comparability effect of mandatory IFRS adoption?," LSE Research Online Documents on Economics 57682, London School of Economics and Political Science, LSE Library.
• James Alm & Jay A. Soled, 2014. "Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance," Working Papers 1407, Tulane University, Department of Economics.
• Oeking, Anne & Zwick, Lina, 2015. "On the relation between capital flows and the current account," Ruhr Economic Papers 565, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• James Alm, 2014. "Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?," Working Papers 1403, Tulane University, Department of Economics.
• Laura Abramovsky & Orazio Attanasio & David Phillips, 2015. "Value Added Tax policy and the case for uniformity: empirical evidence from Mexico," IFS Working Papers W15/08, Institute for Fiscal Studies.
• Michael Bleaney & Mo Tian, 2015. "A Dissection of the Current Account Persistence Puzzle," Discussion Papers 15/05, University of Nottingham, School of Economics.
• Asian Development Bank (ADB) & Asian Development Bank (ADB) & Asian Development Bank (ADB) & Asian Development Bank (ADB), 2015. "Emerging Issues in Finance Sector Inclusion, Deepening, and Development in the People’s Republic of China," ADB Reports RPT147038-2, Asian Development Bank (ADB).